LP Formations: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LP Formations
Largest movements
- Cash +€18,997
up €18,997 (+123%), from €15,481 to €34,478
mainly Net result for the year (+€12,816) and Deferred charges and accrued income (+€5,310)
- Deferred charges and accrued income -€5,310
no longer reported in 2025 (was €5,310)
- Receivables within one year +€1,704
new in 2025: €1,704
- Profit (loss) carried forward +€12,816
up €12,816 (+98.8%), from €12,968 to €25,785
- Trade debts +€2,574
new in 2025: €2,574
- Other operating charges +€787
new in 2025: €787
- Gross operating margin +€640
up €640 (+3.7%), from €17,332 to €17,972
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,791 | €36,182 | +€15,390 | +74.0% |
| Current assets | 29/58 | €20,791 | €36,182 | +€15,390 | +74.0% |
| Amounts receivable within one year | 40/41 | - | €1,704 | +€1,704 | |
| Other amounts receivable | 41 | - | €1,704 | +€1,704 | |
| Cash at bank and in hand | 54/58 | €15,481 | €34,478 | +€18,997 | +123% |
| Deferred charges and accrued income | 490/1 | €5,310 | - | -€5,310 | |
| Total equity and liabilities | 10/49 | €20,791 | €36,182 | +€15,390 | +74.0% |
| Equity | 10/15 | €16,468 | €29,285 | +€12,816 | +77.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,968 | €25,785 | +€12,816 | +98.8% |
| Amounts payable | 17/49 | €4,323 | €6,897 | +€2,574 | +59.5% |
| Amounts payable within one year | 42/48 | €4,323 | €6,897 | +€2,574 | +59.5% |
| Trade debts | 44 | - | €2,574 | +€2,574 | |
| Suppliers | 440/4 | - | €2,574 | +€2,574 | |
| Taxes, remuneration and social security | 45 | €4,323 | €4,323 | = | 0.0% |
| Taxes | 450/3 | €4,323 | €4,323 | = | 0.0% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €17,332 | €17,972 | +€640 | +3.7% |
| Operating profit (loss) | 9901 | €17,332 | €17,185 | -€147 | -0.9% |
| Financial charges | 65/66B | €41 | €72 | +€31 | +76.0% |
| Recurring financial charges | 65 | €41 | €72 | +€31 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €17,291 | €17,113 | -€179 | -1.0% |
| Income taxes | 67/77 | €4,323 | €4,296 | -€27 | -0.6% |
| Profit (loss) for the period | 9904 | €12,968 | €12,816 | -€152 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,968 | €12,816 | -€152 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.